Several earlier studies have viewed organizational culture (OC) as a key factor for performance measurement systems (PMS), yet its role is not well understood and the reviewed literature indicates a gap in articles describing the relationship between various types of OC and PMS. Thus, the following study sets out to explore how OC type impacts PMS design, implementation and use. The investigation is carried out using the case study methodology in two Moroccan manufacturing SMEs. Our findings suggest that there is a relationship between OC type and PMS life cycle.

The impact of organizational culture on performance measurement system design, implementation and use: Evidence from Moroccan SMEs

Garengo P.;
2017

Abstract

Several earlier studies have viewed organizational culture (OC) as a key factor for performance measurement systems (PMS), yet its role is not well understood and the reviewed literature indicates a gap in articles describing the relationship between various types of OC and PMS. Thus, the following study sets out to explore how OC type impacts PMS design, implementation and use. The investigation is carried out using the case study methodology in two Moroccan manufacturing SMEs. Our findings suggest that there is a relationship between OC type and PMS life cycle.
2017
IFIP Advances in Information and Communication Technology
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11577/3279612
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